Just a moment...

Top
Help
🎉 Festive Offer: Flat 15% off on all plans! →⚡ Don’t Miss Out: Limited-Time Offer →
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
Situ: ?
State Name or City name of the Court
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
By Case ID:

When case Id is present, search is done only for this

Sort By:
RelevanceDefaultDate
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        <h1>High Court Upholds Sentencing, Considers Individual Circumstances</h1> <h3>Bhupinder Singh Versus DRI</h3> The High Court reinstated the judgment of conviction and sentence, emphasizing the importance of considering individual circumstances in sentencing ... Offence under Section 135 (1)(b) - socio-economic offence - Whether Plea of guilty is voluntary - Petitioner filed an application seeking to avail the benefit of plea bargaining under Section 265(E) Cr.P.C. wherein he admitted his guilt which is a pre-condition for availing the benefit which was not allowed due to the offence being socio-economic and then again filed an application for reviving the application of plea bargaining which was also dismissed and then filed a third application pleading guilty - Held that: - considering the special circumstances that the petitioner had faced trial for 20 years, was aged 57 years, suffering from acute financial crisis and his son was hospitalized suffering from Hepatitis ‘C’ awarded simple imprisonment for a period of six months with the benefit of Section 428 Cr.P.C. which was less than the minimum sentence of one year imprisonment prescribed. Since the petitioner had already undergone more than six months imprisonment he had not to undergo any further sentence - Decided in the favor of the appellant. Issues:1. Application for plea bargaining under Section 265(E) Cr.P.C.2. Validity of plea of guilt and sentencing considerations.3. Revision petition challenging the voluntary nature of the plea.4. Statutory provisions for sentencing considerations under Section 135(3) of the Customs Act.5. Judicial review of sentencing factors and voluntariness of plea.1. Application for Plea Bargaining under Section 265(E) Cr.P.C.: The petitioner sought to avail the benefit of plea bargaining under Section 265(E) Cr.P.C. The initial application was dismissed as the offence was considered socio-economic. Subsequent attempts to revive the plea bargaining application were also unsuccessful.2. Validity of Plea of Guilt and Sentencing Considerations: The petitioner, after facing trial and framing of charges, filed multiple applications regarding his plea. Eventually, he expressed willingness to plead guilty, which the learned ACMM accepted after personal inquiry. The sentencing judge considered the petitioner's age, financial crisis, and son's illness as special circumstances, awarding a sentence less than the minimum prescribed.3. Revision Petition Challenging the Voluntary Nature of the Plea: The respondent filed a revision petition challenging the voluntary nature of the guilty plea, arguing that the plea was not voluntary as the petitioner did not admit guilt earlier. The Additional Sessions Judge set aside the conviction and sentence, remanding the matter for trial.4. Statutory Provisions for Sentencing Considerations under Section 135(3) of the Customs Act: Section 135(3) of the Customs Act outlines factors not considered as special and adequate reasons for awarding a sentence less than one year. The judge considered the petitioner's age, prolonged trial, financial crisis, and son's illness as valid reasons for a reduced sentence, despite the statutory provisions.5. Judicial Review of Sentencing Factors and Voluntariness of Plea: The High Court reviewed the sentencing factors and voluntariness of the guilty plea. It found that the Additional Sessions Judge erred in concluding the plea was not voluntary, reinstating the conviction and sentence. The Court emphasized that delayed trials and family medical emergencies are relevant factors in sentencing considerations.In conclusion, the High Court reinstated the judgment of conviction and sentence, emphasizing the importance of considering individual circumstances in sentencing decisions and ensuring voluntariness in guilty pleas. The Court highlighted the mitigating factors of age, financial crisis, and family medical emergencies as valid reasons for a reduced sentence, despite statutory provisions to the contrary.

        Topics

        ActsIncome Tax
        No Records Found